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    <title>1994 (7) TMI 203 - CEGAT, NEW DELHI</title>
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    <description>Oil extracted from oil cakes by the solvent extraction process was treated as outside the statutory definition of vegetable oil under the relevant cess enactments. The Tribunal followed earlier rulings on the same point and applied that settled interpretation to reject the cess demand raised on the appellants. On that basis, the levy was stated to be unsustainable and the matter was decided in favour of the assessee.</description>
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    <pubDate>Fri, 22 Jul 1994 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=83832</link>
      <description>Oil extracted from oil cakes by the solvent extraction process was treated as outside the statutory definition of vegetable oil under the relevant cess enactments. The Tribunal followed earlier rulings on the same point and applied that settled interpretation to reject the cess demand raised on the appellants. On that basis, the levy was stated to be unsustainable and the matter was decided in favour of the assessee.</description>
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